Chapter 7, Article 25 NMSA 1978 may be cited as the 'Resources Excise Tax Act'. History: 1953 Comp., § 72-16A-20, enacted by Laws 1966, ch. 48, § 1; 1985, ch. 65, § 21. ANNOTATIONSCross references. — For provisions governing administration and enforcement, see 7-1-2 NMSA 1978. For duty of successor in business with respect to this act, see 7-1-61 NMSA 1978 et seq. Law reviews. — For comment, 'Approaches to State Taxation of the Mining Industry,' see 10 Nat. Resources J. 156 (1970). For article, 'New Mexico's Effort at Rational Taxation of Hard-Minerals Extraction,' see 10 Nat. Resources J. 415 (1970). For comment, 'Coal Taxation in the Western States: The Need for a Regional Tax Policy,' see 16 Nat. Resources J. 415 (1976). For comment, 'Taxation of the Uranium Industry: An Economic Proposal,' see 7 N.M. L. Rev. 69 (1976-77). Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 28 to 30, 614. 84 C.J.S. Taxation § 95 et seq.
New Mexico Legal Code